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2017 (1) TMI 704 - AT - Central ExciseRecovery of outstanding dues - attachment of property - Lease of property to 100% EOU - under registered lease deed executed on 30.09.1999, the Appellants had leased their factory, building and plant and machinery to M/s Revawala Exports for a period of six years commencing from 30th Sept. 1999, and till 29th Sept. 2005 and stipulated that in any case, the factory was not to be vacated till the export obligation was discharged. However, the said lessee M/s Revawala Exports has left their premises before completion of export obligations and expiry of lease period of six years. Held that: - I find that on the very same issue, the Tribunal has discussed in detail, the legality of the recovery of the outstanding dues from the lessor when the lessee, an 100% EOU, vacated the premises before fulfillment of the export obligations in Rajabali Ismail Rajbara case [2014 (3) TMI 483 - CESTAT AHMEDABAD (LB)] and by majority held that recovery cannot be made from the Lessor by attachment of the property. Appeal allowed - decided in favor of appellant.
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